CONSIDINE v. COMMISSIONER

Docket No. 5063-73.

68 T.C. 52 (1977)

CHARLES RAY CONSIDINE AND THALIA K. CONSIDINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1977.


Attorney(s) appearing for the Case

William Lee McLane and Nola McLane, for the petitioners.

Joseph T. Chalhoub and G. W. McDonald, for the respondent.


OPINION

SCOTT, Judge:

On January 13, 1977, petitioners filed a motion for partial summary judgment in which they requested this Court to rule "that Petitioner Charles Ray Considine's conviction under Section 7206(1) for the taxable year 1969 for wilfully making and subscribing a false or fraudulent return is not admissible evidence to prove underpayment of a tax for 1969 due to fraud under Section 6653(b)....

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